corK SOUTH ASIAN CONCERN CHARITABLE TRUST Charity Number= 1002270 ANNUAL REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 South Asian Concern Charitable Trust Legal and Administration Current Trnstees: R2m C"doomal Sunita Gid(M)mai Suneel S￿"1-da53 Janc Holloii?r Chair Principal Addtcss: Ilulyal-c Cliambcrs 26 .Ilulgrai"e Road Surton Surrei. Sl12 6LE Independent Examitiet: -Iccounting IK ithout Borders St_llan s Court 'Ihe BroAdTrai' -4mcrsham HP? OL.T Umred kngdom Bankers: HSBC ? l ￿gh Streei Sutton Surrei- S.III IDU C.4F Bank ?) kings H￿_￿VeAlle ings Hdl X est Ilalling ItE19 4JQ Investment Manager: CCLI InTrestment Ilanagement Limited enator House 8? Quccn I"ictona Stsccr don EC4I' 4LT Page.2 South Asian Concern Charitable Trust Trustees Report For the year ended 31st March 2025 Tlic trustccs prcsent thcir rcport and financial statcmcnts of thc chanTh- Eor thc I-car cndcd 31 Ilarch ?0?5. Thc trustccs haR"c adoptcd thc ptoNrysions of _Iccounting and Reporting bi" Charities." StAtement of Recommended l)tactice apphcable to charities preparing dieir accounts in accordancc wrh the Financial Rcporting Srandard apph"c3blc m ihc LK and Rcpubhc OF Irclajid (FRf 102). Thc board OF trustees Are satibfied the performance of the chatiti. duting the i.ear and the position at 31st ,Ilarch 202) and consider that the chariry 15 in a strong Position to conttnuc irs actiiitics dwing ihc coming Fcar, and that thc charity's 35SCts arc adcquatc to fidfil its obbgAtions. TRUSTEES The trubtees named on page 2 haiTe continued throughout the }"ear -Ippointment of Trustees is goiTemed bi" the Ttust Deed of the chariti". The Board of Trustees is authorised to Appoint new Tmsteeb to fill vacancics arising tIITough rcsiyation or dcath of an cYi8ring Trusicc. EolloiNTrng good practicc in accordancc ￿ryth Clianti. Cornrni5sion guidelines. fNew TnLStees aie iniited to Attend a short induction session to famdLarise themsdi'es Mdi the charity and also dieir rcsponsibilitics undcr thc Chantic8 _Ict. Thc li Iissions Co-ordinator ro 11,hom dai- to dal- admmistration ol thc charity has bccn dclcgatcd b} rhc Trustccs is Cc]ia .4iTinash, workjng under supeThibion of the TnLStees. INVESTMENT POWERS The Tmst Deed 2Uthorises the Trustees to make 2nd hold Ani-e5tynents using the general fi]nds of the ch￿Lty. CONSTITUTION, OBJEcfs AND POLICIES 'Ihe chanti-. Is conSti￿tea b!" a 'l'rusr Deed dated 31 IIaY 1990 and irs objects are to appli- funds lor charitable purposes in England or elsewhere. PIUNCIPAL ACTIVITIES South .45ian Concem's alln is to encourage, enable and equjp follo￿-erS ol Jesus Chllsr to brjng abour who]istic rrAnsformation of indi￿la￿alS and communities across South _Isia and the Sollth _Isi2n Diaspora. In particular our foclls in South .Isi2 is on kaclthiv 'I'ransfonnational TrItm'stries m L rrar Pradesh and the qchool of Bibh"cal"I'eachmg tn India and N,epal. Highlights ftom the past Treat include.. •Bi-monthl}" ￿e￿r5 and pr25.er letter for partner5 in South_Isi2 2nd the Di2spor2 •Quarterl!" nelvsletter with Articles relatmg to South .4sia and the th"aspora. •Run ()nline and in-petson pr2!-er da}-s bring￿£ together beh"ei-ers to prai- for the people countiies of .South_Isi2. •%rrengthet)ing links ￿ryth partner churches m the LK through iideo commumcation p3rts]ers in India and srysirs to churches, in particular C-hiltern C-hurch. Sutton. 2nd En]fflanuel G.hurch, IX imbledon. •PArticipated ￿ the Global LausAnne E Iethne consuliauon and actii-eli" encourage the IIethne LTk Network •Encoiitaged the Intern2tion21 Sindkn" Partneisknp b!- supporting the Facth"tating team 2S UTell as nation21 pattherslll.ps in diFFerent countries. Orgamsed regular prA!'er meerings onkne for the Smdkn" commumry- and meetings onlme to encourage the development of kingd()m n]ovements amongst %indFll"S in dlffeient countries •Ll￿SOn with the School of Bibhcil "I'eachmg m India regardmg dei"elopmg irs rrall)Jng workshops and theologTr course in new are2s includmg Punjab, Nll. IThdia, Bjhar ()nssa. Continued to suppl!" consult2tion 2nd te2chmg, particularli" at theii annual confeience in lai" 20?4 •Stsengthening our connection the South_Isi2n Foruffl of the ETr2ngeh"cal _Illtsnce and arranged a consultation }'oungei leaders regarding pnonties m South .Isian mllllsrTh-, folloived bi- a sur4.ei w￿ch helped us share relei'ant mput to our stakeholders •fyIentoIing leideis in South _Isia & the Diaspola Page.3 South Asian Concern Charitable Trust Trustees Report For the year ended 31st March 2025 Thc Trusrccs arc satislicd ￿ryth thc rc5ulrs and actiiirics dunng rhc rcar m rcrnis ol tlic objcctll'C5 of thc chariti-, particularlTr IA thc arcas ol Leeping bUPPOtterb ilpdated regarding the piojects in India and encouraging prAjer and financud support. The inajor proportion of the charity's incomc consists OE restnctcd donations for parnicr projccts in Sourh _Isia. Howcvcr Thc Trustccs contijiue to rnonitor thc f￿ancIaL position and Thork to strengthen the finartCi21 basis of the chatiti", in order to COlTer the core costs involNed in providmg our charitablc 5cri7jCeS. PLANS FOR THE COMING YEAR In accordance out Aim, our priorities are to support churches, organisations and indiNryduals engaged in whohstic transformation of inth"77iduals and Cornrnunitics in f ourh .Isia (parttculaTlJ north Inth"a) and thc Diaspora. In particular OUT focus Jn South _4sia is on IKaclthwa TtansfomiationAI _Ilinistries in Uttar Pradesh, inrtOTratii"e health care programmes in India 2nd bei'ond. and the School of iblical Tcaching it] India and Ncpal. 1)12nned actilqties include.. K'orking ￿ryth churchcs and in(h"sryduals in thc L K to raisc awarcncss oFfhc spinnul and practical nccds in f outh .4sia. This will bc donc through on]Jne meetings, video conmnunication ￿1th pAttnets in India and the Concem newsletter. Sct]ding out a bi-rnonrlil!" pra!"CT dia4- For ￿Tra¢r Soutli _Isian issucs and projccts. Organising prai.er davb (online and face to face) to pn!" foi the people and countsies of South_lsia. Supporting curticulum and Pro￿aMt￿e dci"clopmcni Eor rhc Sch(Trol oEBibb"cal Tcachmg ￿ Inth"a. Supporting innovative health care programmes in In(ha and bei.ond Continuing to channel rclicF fi￿dS IOT parrncrs in diFfcrcnr South .4sian cowitsics, as nccdcd Deweloping neil, partnersknps in South_lsia and chuiches in the LK. OEEcring mcntoring to Icaders in South and rhc Diaspora Lncouragjng the Hethne Uk Network including helping to plan a national th'ent in October ?02) F.xploting nci&" 51-Stcms of finance and admmisrrarion ro widcrgird our work Continiling to encourage SindhL' fello￿$￿p9 around the woild ifftderstand Fangdom moirements. and their relevance to their own actllltics and dcvcloping prai.cr For thc UK Sindhi communin-. Continiling to dei'elop our ￿ebSIte {www.southasianconcern.org) and soci21 medts ]inks to share information and encourage pra!"er RESERVES POLICY Thc Trusrccs have dci"elopcd a polic}- wkn.ch airns to (b"srnbufc mcomc in ihc Conn ol support to proyarnrncs of work. It is anticipatcd that any sutplilb income, at the close of the jear. iitould be "'s abiliti" to continue as a going concem. Fund accounting L't]rcstrictcd Eunds cornpnsc accumulatcd sU￿lUSeS and dcficirs on gcncral fimds. Thcy arc ai-.ailablc For usc at thc discretion of the Trustees in furtherance of the general chatitable objectii".es. Designated fi]nd5 are 2mouThts ￿.kn(h the Executii"e Committee hai-e decided at their &"scretion to set aside for use for a specific pu￿Ose. Rcvaluation fi￿dS are wirc5rnctcd Eunds which includc a ￿"aluation rcscThc rcprcscnting thc rcsratcrncnt of ini'estmcnt gsets at their mArket i'alueg Rebtticted funds are funds that are to be used in accordance iiith specific resttiitions imposed b!. the donorb ot ￿hICh havc bccn raiscd bTr the chants for spcofic Pu￿oSe. Thc cosi of rwsuig and adM￿lSr¢￿n8 such fillids is chargcd agaijist the specific fund. Incoming tecognition Income teprebents the total income receLI'2ble during the )"eAI comprising grants, donations and gifts. merchandise and pub]J"c3tions. and I￿￿eStmenT incomc. Incomc. ivhcfhcr from cicliangc or non cTchangc rransaction5, is rcco￿lscd in rhc statement of financiAI actiiities (SOE.'_I) on 2 reCeI￿able basis, ii-hen a transaction or other eiTent results in an increase in thc chanti-'5 a5SCt5 OT a Tcduction in its b"abi]ifics and only ￿heTr rhc chanrF has Icgal cnrirlcmcnr, thc ￿comC is probablc nd can be measured reliablTr'. Income subject to temib and con(htions iwhich must be met before the chatity is entided to the resources ib not rccogniscd until thc conth"tioA5 have bccn rnct. Donations, granrs and grylts are recogrnsed Th-hen rec￿1"2b1e_ In Ihe ei.ent that a donation is subject to fidfilling petfonn2nce conth"tions before the ch￿1￿. is entided to the fi]nds. the incorne is deferred 2nd not iec()gmsed untd it is probAble that rhose condirions be fulfilled m the reporting pen¢xl. Page.11 South Asian Concern Charitable Trust Notes to the Financial Statements For the year ended 31st March 2025 (Continued) Accounting Policles {COfttinued) Donated goods that ate not fixed assets are accourtted fot at a fair i-alue. unless it is impractical to teliabl}- meabure the valuc OF rhc donatcd itcms. In the absence of art￿. dllect ei"idence of fair value of donated goods. then a i'alue is derived from the cost of the item to thc donor or, in thc casc OE goods rhat arc cxpccrcd ro bc sold. thc csiirnatcd rcsalc valuc altcr dcducting ani. anticipatcd costs of sales. If it is impracticablc to mcasuTC rlic fair i-aluc oFgoods donafcd for rc8alc. or tlic cos¢8 oFI-aluatioii outwcigh the bcjicfits, the donated goods are recognised as income when sold. ￿1th art equii"alent amount being tecognised As an eipense. Thc costs ol goods donated For (hstnbution ro bcncficiancs is dccmcd ro bc thc Fair i-aluc ol rhosc goods upoji rcccipt. qlen the goodb are distributed freeli" or for 2 nominal cortsideration. then the carrymg amount is adjusted at the time of S31c, to thc i'alue at thc point OE distribution and rhc adjusm]cJii is shoiin as a cost ol dojiations madc. The carpThg Amount of anTr stock held for distribution is Assessed for impairrnent At the reporting date. _lll doiiAted goods arc reco￿lSed as donatioti incornc. wid dcbircd ro rrath.jig srock.IKhcJi rrath.ng stock is subscqucntlj sold. or ppropriated to meet an e.ipense, then the cairying i.alue of the stock is tecognised as an expense. In accordance ￿1th the SORP, goods donatcd For (h"striburion ro bcncficiancs. or Eor consumprion by thc chantk- arc includcd in 'lcgacies and donationb. Goodb donated for resale are included in 'Income fiom other trading actiwities,. Thc cost of an} stock ol goods donatcd Eor distribution ro bcjicficiancs is dccmcd ro bc thc Eair i-aluc ol thosc ￿Et$ at thc time of their receipt. If the goodb held Ale to be disttibuted fiedi" or for a nominal consideration, then the carrying arnounr is 5ubscqucnrli- adjustcd to rcflcct thc loiirr ol dccmcd cosr adjustcd for anTr loss of scrticc potcntial and replacement cost. Replacement cost is the economic cost incurred if the chariti- was to replace the seThqce potential of the donatcd good5 at its cxpcnsc in thc mo8r cconomic inanncr. Donated beThqces and facdities (indudirtg seconded staff and use of propern.) are induded in the accotmts on the basis of thc Tralue of thc ro thc charity-. -411 donatcd scrticcs and 6acib.tics arc rccoyiscd as donation incomc ￿-hc￿ rcccii'cd,(pro￿ded thc ￿aluC of thc ￿Er can bc measured re]iabli") and recognised as an expense iiith an equii"alent i'alue.The i'alue of ani. wolunteer help received is not includcd m thc accounts. Expenditure F.Kpcnditurc is reco￿lSCa oncc thcrc is a Icgal or constn￿nyc obljgaiion to makc a pairyncnt to a third parn,, it is probabli" that a settlement is required and the amount of the obhgation can be measured reliably. _lll expenditure is accounted for ot] an accruals basis. F.xpcnth"turc includcs I".4T which cannot bc Eulli. rccovcrcd, and is rcportcd as part OF thc expenditure to ￿.hICh it relates. c.osts of raising Funds coynpiise the h￿d[alSing costs and pubh"citi- 2ctiiities iThcuried Seekll￿ donations and grants for the charity their assoaated support costs_ Charitable eipendirure compnses those costs mcurred bi- Ihe chann- m the deh"i'eTh of lis actisury.. It mcludes donations made to oiganisations costs Incurred in the operation of projects 2nd piogran]mes together their associated support costs. -4ll grant expenditure is accounred for on an actual pajd ba￿S plus an aCcrl￿1 for gran(s that hai"e been approved bi. rhe trnstees at the end OF the l-ear but not l-et paid. %iipp()rt costs comprise those costs W￿[h are incurred direcd!- in support of expeTrih"ture on the objects of the charitt." and include govemance, premises, markering and general olfice cosrs. Goi"ernance costs are those costs Associared with meeting the Consti￿tiOnal￿nd Sta￿ton- requirefflents of the ch￿lty 2nd include the au&"t fees and costs ]inked to the strAte￿C management of the chanry. Stocks Stocks are i'2lued at the lo￿ti of cost and net iealis#ble Tralue. after maLing due allowance for obsolete and Slo￿T mowng itcm5. Page.12 South Asian Concern Charitable Trust Notes to the Financial Statements For the year ended 31st March 2025 (Continued) Accounting Po]ici¢s (continucd) Pension Costs Thc chariry rnakcs pai-mcjits to pcrsonal pcnsioji plans of ccrI￿n cinplo}-ccs. Thc costs are charged to the Statement of E,inancd_Ictiiities foi the p￿10d to ii.knch thei" telate. Tangiblc fixcd ass¢ts and dcptcciation DepreciAnon is calculated to ￿-ll[e ofl the cost of fLYed asseis oi.er thell esiimaied useful h"57es I,teehold properti. Office eqwpmeni & fitrings l /0 On Cost ?5 /0 per annum on redUCll￿ balance Lcascs Rentals undet operating leases 2re charged to the Statement 0£ Fin2ncJ21_.Ictiiities as thq, fall due. Flnancial Instrnments Investments Fixed.Isset InTr"estn]ents FLxed Asser investmenrs in quored shares. traded bonds. Jni-estmenr properties and smillar ms'estments are Sho￿1n initialli, at cost upon acquisition and at their rn2rket i-21ue at the balance sheet date at the end of the fmancial period. Investment properties are not depreoated. Fixed asset investments in unh.sted equities are shoivTh at the balance sheet date at the best estimate of their inatket value, ￿,here pracucable. Ivhere N"aluArion iechm.ques are considered unreh.able or iihere, m the optnion of rhe trnstee5, the costs outweigh the beThefits to the users of die 2CCOUnts. die ￿l-estMent is induded at cost, 2nd a ieiryew is undertaken at each i-eAr end as to whether rhe assei should be iimrren doii-n_ Social Investmenrs -.kni". re2h.sed £2ins or losses on aTh!- progratne related ini-estfflent assets are included in the Statement of Financial -4crii'ities (Ihe SOF.4). _lll gA￿S on other sooal mi-esiments. iihether reah.sed or unreah"sed, are mduded Jn tlie £tatement of Fin2ncAal_Ictiiitie5 Cash and cash equivalents Cash and cash equI￿.a1ents include cash at bank and in hand and short temi deposits with x maturiti, date of three mot]tlis or Icss. Debtots and credltots Debtois 2nd cre&"tors receiTrable or pai"2ble withm one }-ear of the reporting date are carried at their transaction price. Debtors creditors that are receii'able or pai-able m more than one }-ear and not subject to a marker rate of interest aie rneasured at the tepresent of the expected ￿tllre receipts or pa!ryThent (hscounted as a fflarket rate ofintetest. Ctltical accounting estimates aftd ateas of judgement In prcpanng financial statcmcnts it 18 ncccssan" to makc ccrrain judgcmcnts, csiimatcs and asswnptions that aEfcct the amounts iecogrnsed in the financial stxtements. In tlic we￿, ol the rrustccs in appli-lng rhc accouniing pob.cics adoprcd, no iudgcmcnts ￿"Cre rcquircd that havc a sigmficant effect on the amounts recognised in the financial statements nor do an!" estimates ot assumptions made carry a Si￿1￿1Cant nsk ol matctial adiustmcnt m thc A¢￿1 F￿3￿(131 }-car. Net Movement in Funds 2025 2024 'Ihe net moi'ement in fimds is slated after charging. Dcprcctarion Independent Exa￿]￿et'S fees 1,500 1.166 1,500 I,IC)C) Page.13 South Asian Concern Charitable Trust Notes to the Financial Statements For the year ended 31st March 2025 (Continued) Employees 2nd Staff Costs 2025 Number 2024 Number In aggregate the number of fi]ll and pan time persons cmplojcd during the ycar was.. Staff membets Staff costs ipere as follows- alarics and wagcs Nati()nal insurance Pension bcheme 1,089 28,308 940 No emplojee received in excess of £60.(M)O durng the )"ear (?024 - Lnit). Trustees Remuneration and Reimbursed Expenses No men]bers OF the Executis"e (-on]niittee receii-ed remuneration foI their seTh7ices dwing the }ear {2024 - £nd). Two member of the LxecutiN'e Committee receii.ed £l,)84 in meeting Lipenses and £64 in travel reimbursement duting the }'c3r (2024 - two mcrnbcrs £6,659)- Other trading income 2025 2024 Sale of books, cassettes and compact th.scs 409 409 333 3.33 Investment income 2025 2024 Rct]t5 rcccii.cd Bank Interest received 35321 6,7 j2 3),321 41,231 Tangiblc Asscts Fteehold Building Office Equipment 2nd Fittings Total Cost -It Ist .Ipnl 2024 -.Id&tions Disposals 150,000 3.:, 98 153,798 -4t 31 st IIarch 2025 150.000 3.",98 153,798 Depreciation -4t Ist.Ipril 2024 Chargc For thc }-car 2.000 1,500 1,500 ,It 31st ,I,Iarch 20?5 73,500 71,298 IN¢t Book Valu¢ -4t 31st IIarch 2025 "6,500 7(),500 ,It 31 st IIArch 2024 "8.000 ", 8,000 Page.14 South Asian Concern Charitable Trust Notes to the Financial Statements For the year ended 31st March 2025 (Continued) Investments 2025 2024 Cash dcp051ts IC).-319 There There no investment assets outside the UK. Investments (neirher ]isted nor unh"sted) NN"ere as follo￿￿- Ptogtamme telated investmeftts Equity. Equity Market value -It l _Ipnl 2024 Rei'Aluations -It .31 Ilarch 2025 i8,868 3,430 62,?98 i8,868 3,430 62,298 Net book value -It 31 Ilarch 2024 -4t 31 Ilarch 202) i8.868 62,?98 i8,868 ()2,298 10 Debtors 2025 2024 Sundtt. debtorb Prepas'ments and accrued Jncome 1,6-,5 8,89:, 10,i-2 1,675 12,•37 13,912 11 Cteditots: Amounts falling due thin onc ycat 2025 2024 .Iccruals and deferred income 1,166 1,166 900 901) 12 Anatysis of Net Assets between Funds Unrestricted Funds Restricted Funds Total Funds Tan￿ble assets Investments -,6,500 79,710 2i8,911 415,121 Net Current assets Total nct asscts -H,i64 Page.15 South Asian Concern Charitable Trust Notes to the Financial Statements For the year ended 31st March 2025 (Continued) 13 Anatysis of Funds Restricted Funds Balance at Olst Apr. 2024 Balance at 31st Mar. 2025 Incoming Resources Expenditute Transfers Bible TeaCh￿g & Training programmes Hohbtic Outreach ptogrammes inc hcalthcarc & education F.ducation Proyammcs Eor slum chddrcn %peci21_Ippeals SMAII restricted projects (49.373) -3,733 (19.0) ) (5,300) (9 14)) ?0,409 81,811 I,io.fj 31,5.i4 6,070 2,ii4 33.699 8.794 1-:.68) l34.-6-. 8i.-8i 1 ?4,?74 Biblc Tcaching & Training proyammcs in South .Isia Ho]J"stic Outrcach propmmcs inc hcalthcarc supports rhc work oFhospirals mcluding cominumtt- hcalthcarc as wcll as schools and vocational training Lducation Programrnes For slum children in Delhi including food. schooling & l'ocational trajning Speci￿_{ppedIs - appeals for emergenci. & relief Aid. In ?024, the mone!. raised was for relief work follo￿1ng the fire at The School OE Biblical Tcaching mall rcstTiCtcd projccrs - thts corcrs a T3ngc of smallcr PTOjCCts supporring partncrs Tr'orking in South .45￿. This also covcrs funds receiNed specificall}. for the iesexrch ￿"0[L of the chatit)" Unrestricted Funds Balance at Olst Apr. 2024 (Deficit) / Surplus for the }"eat Balanee at 31st Mar. 2025 Utilised/ Realised Ttansfers GenetAI I,unds ConfereThces Fund Fiycd asscTS 198.468 j,?09 78,(KJO 11.390 (-19) 209,857 4,490 76,500 1,-s0(1 Unrestricted Funds ?81.6-6 10,671 1,500 290,847 The fixed asset fund represents the net book value of the fLxed 2S5ets. 14 Related Party Ttaftsactiofts During the Jear 202412). rhere ipere no relaied parN- transactions 10 report Page.16 LEThER OF REPRESENTATION South Asian Concern Charitable Trust 7 Mulgrave Chambers 26 Mulgrave Road Sutton Surrey SM2 6LE Accounting Without Borders St Mary's Court The Broadway Amersham HP7 OUT Dear Sirs, We confirm to the best of our knowledge and belief the following representations given to you in connection with your independent examination of organisation's financial statements for the year ended 31 March 2025. We confirm that they are made on the basis of enquiries of management and staff with relevant knowledge and experience (and, where appropriate, of inspection of supporting documentation) sufficient to satisfy ourselves that we can properly make each of the following representations to you. General l) We acknowledge our responsibility for keeping adequate accounting records which disclose with reasonable accuracy at any time the financi￿ position of the charitable company and enable us to ensure that the financial statements comply with the Charities Act 2011. 2) We acknowledge our responsibility for preparing financial statements in accordance with the Charities Act 2011 and United Kingdom Accounting Standards (UK Generally Accepted Accounting PracticelUK GAAP) and are satisfied that the financial statements give a true and fair view. 3) We acknowledge and agree it is our responsibility to design and implement internal control systems to prevent and detect fraud and error in safeguarding the assets of the charitable company. 4} We confirm that the accounting policies selected are suitable to the charitable company's circumstances and that they have been applied consistently. that any judgements and estimates made are reasonable and prudent., and that it is appropriate to prepare the financial statements on a going concern basis. 5) We confirm that significant assumptions used by us in making accounting estimates, including those measured at fair value are reasonable. Information Provided 6) We have provided you with: a) access to all information which we are aware is relevant to the preparation of the financial statements such as records, documentation and other matters,. and b) additional information that you have requested from us for the purpose of the examination; and c) unrestricted access to persons within the entity from whom you determined it necessary to obtain examination evidence. 7) All transactions have been recorded in the accounting records and are reflected in the financial statements. 8) We have disclosed to you the identity of all of the entity's related parties, related party relationships and transactions of which we are aware. Assets and Liabilities 9) All known assets and liabilities as at the balance sheet date have been included in the financial statements. 10) We confirm the charitable company has satisfactory title to all assets and there are no liens or encumbrances on the centre's assets. 11) We confirm that the financial statements disclose appropriately all liabilities, actual and contingent and have disclosed all guarantees given to third parties. 12) The value and classification of assets and liabilities in the financial statements is not materially affected by management's plans and intentions. Fraud 13) We agree it is our responsibility to design and implement internal controls to prevent and detect fraud. 14) We have disclosed to you the results of our assessment of the risk that the financial statements may be materially misstated as a result of fraud. 15) We have disclosed to you all information in relation to fraud or suspected fraud that affects the entity and involves management, employees who have significant roles in internal control and others, where the fraud could have a material effect on the financial statements. 16) We have disclosed to you all information in relation to allegations of fraud, or suspected fraud, affecting the entity's financial statements communicated by employees. former employees, analysts, regulators or others. Contin ent Liabilities 17) Provision has been made where a material loss is expected to result from any litigation or claim againstthe charitable company. Other contingent liabilities atthe balance sheet date, none ofwhich are expected to result in a material lossto the charitable company or in commitments which it cannot meet, have been disclosed in the financial statements. Goin Concern & Future Cash Re uirements 18) In our opinion the centre will have adequate cash resources available to finance its operations and meet its obligations during the course of the twelve months following the date of approval of the financial statements. Accordingly, the financial statements have been drawn up on a going concern basis. Post Balance Sheet Events 19) All events subsequent to the date of the financial statements and for which the financial statements require adjustment or disclosure have been adjusted or disclosed. Data Protection Act 20) We confirm that the charitable company complied with the statutory requirements of the Data Protection Act during the year. Laws and re ulations 21) We confirm that we have disclosed to you all known instances we are aware of which involve actual, possible or suspected non compliance with laws and regulations whose effects should be considered when preparing financial statements. together wrth the actual or contingent consequences which may arise therefrom. Yours faithfully For and on behalf of Management Oct 15 2025 Trustee Date